Structuring Deferred Compensation: Plan Options and Key Considerations for Employee Benefits Counsel
Navigating Issuance and Vesting of Benefits, Payment Triggers, Administration, and Tax Treatment
Note: CPE credit is not offered on this program
Recording of a 90-minute premium CLE video webinar with Q&A
This CLE course will provide employee benefits counsel and advisers with a detailed review of the ERISA, IRS, and DOL regulations to consider in structuring deferred compensation plans. The panel will outline the existing regulations, critical considerations for 2023 and beyond, compliance strategies, and key challenges for employers and executives.
- Key considerations for employers in structuring deferred compensation
- Plan options
- Issuance and vesting
- Tax treatment; Section 409A and other key tax provisions
- Administrative challenges
- Evaluating existing plan documents to determine conformity with tax law and necessary modifications
The panel will discuss these and other key issues:
- What are the critical considerations for employers in structuring nonqualified deferred compensation plans?
- What plan options are available?
- What issues arise regarding accruals, vesting, and payment timing under certain plans?
- What are the implications of Code Section 409A and other key tax provisions?
- What are the administrative challenges and methods to overcome them?
J. Marc Fosse
Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity... | Read More
Mr. Fosse focuses on all the tax, securities, corporate and accounting issues related to executive and equity compensation arrangements. He works with publicly traded, private, non-profit and government clients in the design, implementation and operation of domestic and international executive nonqualified and supplemental deferred compensation plans, as well as equity-based and other long-term incentive compensation arrangements. He regularly advises clients regarding handling employee benefit matters in corporate mergers, acquisitions, divestitures, initial public offerings and other corporate transactions.Close
Molly Callender Hobbs
Ms. Hobbs focuses her practice on a variety of employee benefit and executive compensation matters. She advises clients... | Read More
Ms. Hobbs focuses her practice on a variety of employee benefit and executive compensation matters. She advises clients on a wide range of employee benefits issues, including the design and implementation of qualified retirement plans, health and welfare plans, and equity compensation arrangements. Ms. Hobbs helps clients navigate the complex legal and regulatory issues relating to the Employee Retirement Income Security Act (ERISA); Patient Protection and Affordable Care Act (ACA); Health Insurance Portability and Accountability Act (HIPAA); Consolidated Omnibus Budget Reconciliation Act (COBRA); and relevant sections of the Internal Revenue Code, including Sections 162(m), 280G and 409A.Close